R03 Personal taxation: Gap Analysis & Assessment Tool

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Derek makes a gift of £500,000 into a trust for his disabled niece. The transfer would be regarded as which of the following for IHT purposes?

An exempt transfer

A chargeable lifetime transfer

An exempt transfer

A potentially exempt transfer

Question 2 of 5

Question Worth : 1 mark

Current Score : 0 [Total available for assessment: 5]

Time Taken : 0 minutes of 5 minutes. 5 minutes left.

Question Ref. #WL125751.